Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-29T13:25:45ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2016-03-03T06:25:04Z2016-03-03T06:25:04Zhttp://digilib.unila.ac.id/id/eprint/21373This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/213732016-03-03T06:25:04ZPELAKSANAAN TUGAS DINAS PERTAMBANGAN DAN ENERGI
PROVINSI LAMPUNG TERHADAP PENETAPAN PAJAK AIR
PERMUKAANSistem perhitungan pajak air permukaan (PAP) sesuai dengan Undang-Undang No.
16 Tahun 2000 Tentang Ketentuan Umum dan Tata Cara Perpajakan dilakukan secara
langsung oleh wajib pajak yang dalamhal ini badan usaha di bidang air permukaan
sehingga wajib pajak diberi kepercayaan untuk menghitung, memperhitungkan,
membayar dan melaporkan sendiri pajak yang terutang. Namun dengan sistem
tersebut dikhawatirkan dapat terjadi kecurangan perhitungan oleh wajib pajak,
sehingga diperlukan Tugas Dinas Pertambangan dan Energi Provinsi Lampung
Terhadap Penetapan Pajak Air Permukaan.
Penelitian hukum normatif empiris menjadi pilihan dan dipergunakan dalam
pengumpulan data dan bahan hukum. Data sekunder diperoleh melalui penulusuran
kepustakaan, berupa data hukum dan non hukum. Sedangkan untuk melengkapi data
primer dilakukan melalui wawancara dengan para pemangku kepenringan.
Berdasarkan penelitian maka didapatkan hasil bahwa: (1) Tugas Dinas Pertambangan
Dan Energi Provinsi Lampung yaitu 1. Melaksanaan Pendaftaran dan Pendataan
Wajib Pajak Air Permukaan, 2. Melaksanakan Perhitungan dan Penetapan NPA
(Nilai Perolehan Air), 3. Melaksanakan Pengawasan Terhadap Pengelolaan Pajak Air
Permukaan. (2) Faktor penghambat dalam perhitungan potensi PAP di Provinsi
Lampung, yaitu: kurang kooperatifnya badan usaha di bidang air permukaan, luasnya
jangkauan wilayah pemeriksaan PAP di Provinsi Lampung dan keterbatasan sumber
daya manusia, tidak semua perusaahn memekai meter air, tarif nilai dasar NPA relatif
rendah sehingga belum menunjang Pendapatan Asli Daerah secara optimal.
Saran, (1) Dinas Pertambangan dan Energi Provinsi Lampung bisa memberikan
sanksi kepada badan usaha di bidang air permukaan yang terlambat memberikan
rekapitulasi air permukaan. (2) Perlu adanya kerjasama dan diskusi lebih lanjut antara
Dinas Pendapatan Daerah dan Dinas Pertambangan dan Energi Provinsi Lampung
dalam menghitung, menetapkan dan memungut PAP, agar terjadi koordinasi yang
lebih padu antara dinas-dinas tersebut. Perlu adanya peningkatan dalam tarif dasar
nilai perolehan air (NPA) untuk menunjang Pendapatan Asli Daerah secara maksimal.
Kata Kunci: Pelaksanaan Tugas, Provinsi Lampung, Pajak Air Permukaan.
THE IMPLEMENTATION OF TASKS OF MINES AND ENERGY
DEPARTMENT OF LAMPUNG PROVINCE IN THE CALCULATION OF
SURFACE WATER TAX POTENTIAL
Surface water tax calculation system (PAP) in accordance to the constitution No. 16
of 2000 about the general requirement and Tax Procedures conducted directly by the
taxpayer in this case was enterprises in water surface fields so that taxpayer were
given the trust to calculate, to pay and reporting by their own of owed taxes.
However, the system was feared caused calculations fraud by the taxpayer, so that
required tasks of Mines and Energy Department of Lampung Province in the
calculation of Surface Water tax potential. Empirical normative law used in data
collection and law material. Secondary data obtained through literature in form of law
and non law data. To complete the primary data was through interviews to the
stakeholders.
The research showed that (1) the tasks of Mines and Energy Department of Lampung
Province were (a) implemented Registration and Data Collection of Surface Water
Taxpayer, (b) Implemented Calculation and Determination of water acquisition
Value, (c) Implemented Supervision of Surface Water tax Management. (2) The
inhibiting factors in the calculation of Surface water tax potential in Lampung
Province, namely the cooperation lack of enterprises in water surface field, the extent
of Surface water tax inspection area in Lampung and the lack of human resources, not
all companies used water meters, basic value tariff of water Earned Value was
relative low so that did not support the Local Revenue optimally.
Suggestions: (1) the Mines and Energy Department of Lampung province can impose
sanctions to the enterprise in water surface field who too late to give a recapitulation
of surface water. (2) There was need should cooperation and discussion between local
Revenue Department and Mines and Energy Department of Lampung Province in
counting, setting and collecting the Surface water tax, to occur more cohesive
coordination between the departments. There was need the increase in the basic rate
tariff of water acquisition value to support local revenue maximally.
Keywords: Tasks Implementation, Lampung province, Surface Water Tax.1212011204 Mira Natasyamiranatasyazakaria@yahoo.co.id